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good day welcome to another session of fog accountancy tutorials today we are going to continue our lesson on the cars book and now we are going to look at the three column cash book weve already looked at the two columns and then explained the single column as well today we want to look at the three column cards what is it all about the difference between the two column cards or the double column and then the three column or the triple column is the discount columns which are introduced in the three columns now in the two column cards we said we have two columns for amounts which is cash column and then the bank column and with the three column cards with their cash column and their bank along remains but we are going to introduce an additional column for each of the debits and for each of the sites which is the debits and a credit we are going to introduce a discount column for both sides the discount column on the debit side is discount allowed and the discount on the credit side